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  • Amendments to the Tax Code of Ukraine

    On September 14, the Cabinet of Ministers approved amendments to the Subsidiary Code, providing for the extension of the deadline for writing off debts on SSC for “sleeping” sole proprietors under the common taxation system.
    Thus, it will be possible to get rid of not only the debt on SSC, but also the accrued fines and penalties, provided that the taxpayer did not receive income subject to personal income tax.
    The bill has already been submitted for adoption to the Verkhovna Rada. If approved, the deadline for filing applications for debt cancellation will be extended by 2 months.
    This is very important, because many simply did not have time to submit an application through quarantine restrictions. In addition, the Ministry of Finance only on August 28 (at the end of the application submission deadline) clarified that individual entrepreneurs who filed applications for termination of activities at 03.06.20 also had the right to write off SSC.

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